Very few papers analyse PMS implementation in developing and transitional countries and the importance of PMS implementation for success in transition. Providing a Serbian perspective on PMS implementation, the study aims to identify and analyze important factors and variables that influence PMS...

Public sector organisations, such as local authorities, are increasingly under pressure not only to improve their performance but also to be able to demonstrate such improvement through effective performance measurement. An increasing number are turning to the balanced scorecard as a way of...

Purpose – Local government in Australia has a complex system of accountability, part of which includes the publication of financial comparative performance measures. The purpose of this paper is to demonstrate how questionable financial figures not only distort the reported “bottom line”...

Purpose – This paper examines the actual and desired use of performance measures for management and external reporting purposes, as well as perceived impediments to their effective use. Design/methodology/approach – A total of 334 senior administrators in Canadian municipalities participated...

Purpose – The purpose of this paper is to analyse how local governments implement non‐mandatory performance measures (PM), the types of PM employed, the degree of their usefulness in decision making and/or accountability, and their outcomes. Design/methodology/approach – The information...

Purpose – The purpose of this paper is to investigate the main challenges related to the use of performance measures in public organisations in order to identify the factors affecting the adoption and implementation of performance measurement systems. The empirical analysis is focused on the...

This paper reports on a survey of management accounting practices in 52 South African firms. The survey was conducted in 2001 between January and April. The changes that have taken place in the field of management accounting and the factors that may have prompted management accounting change are...

Purpose – This paper aims to increase the awareness of developing countries' corporations and academics concerning the significant importance of CRE holdings in corporate asset portfolios. It seeks to demonstrate how corporate real estate management can be employed by organisations in...